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Divina Company provided the following information for the current year:

Income from continuing operations 4,000,000


Income from discontinued operations 500,000
Unrealized gain on financial asset – FVPL 800,000
Unrealized loss on equity instrument – FAFVOCI 1,000,000
Unrealized gain on debt instrument – FAFVOCI 1,200,000
Unrealized gain on futures contract designated as cash flow 400,000
hedge
Translation loss on foreign operation 200,000
Net remeasurement gain on defined benefit plan 600,000
Loss on credit risk of a financial liability as FVPL 300,000
Revaluation surplus during the year 2,500,000

1. What amount should be reported as net income for the current year ?

2. What net amount should be reported as OCI for the current year ?

3. What amount should be reported as comprehensive income for the current


year ?

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